HMRC Admin 25 Response
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RE:How to inform HMRC regarding my second job
Hi Jaison,
You'll want to confirm with the food delivery company whether tax is being deducted from your wages with them.
If no tax is being deducted, you'll have to register for Self Assessment, and declare those earnings by filing a Self Assessment tax return.
You can find more information here:
Self Assessment tax returns
Thank you. -
RE:Payment on account not requested then interest applied to amounts not requested
Hi Cath M,
Your Payments on Account are a prediction of the tax you will owe for the next tax year.
If you reduce your Payments on Account to 0.00, you are declaring that you do not expect to owe any tax for that year.
If the amount you expect to owe changes during that tax year, if you take on new employment, for example you can contact us to increase your Payments on Account again.
Your first Payment on Account, reflecting 6 months worth of tax, is due on the 31st of January, which is 10 months into the tax year.
It is due for, regular PAYE taxpayers pay tax immediately from their wages, every week or month, and with no opportunity to amend the amount they pay.
If the amount you amended your Payments on Account to turns out to be an inaccurate reflection of the tax you would have been paying in-year, interest is charged on the difference.
Payments on Account are explained here:
Understand your Self Assessment tax bill
Thank you. -
RE:Registering self-assessment account
Hi csf,
Just click the box that reads 'For any other reason,
There should be steps after this to progress your registration, and advice on how to file for Capital Gains Tax.
Thank you
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RE:Reverse Charge and NETP
Hi Amazo,
Please see the information below regarding the responsibities of marketplaces when they are facilitating sales of goods below a value of £135 for overseas businesses :
VAT and overseas goods sold directly to customers in the UK
If you are supplying services vis a marketplace/platform then please see the guidance below:
VAT rules for supplies of digital services to consumers
Thank you.
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RE: Direct or indirect representative should be?
Hi gabriele mar,
Please speak to our International Trade Team regarding this:
Imports and exports: general enquiries
Thank you. -
RE:VAT on services supplied in the UK but billed to an EU entity
Hi CoderScribe,
If you are providing consultancy services overseas then the Place of Supply of services will determine whether VAT should be charged.
It is important to establish where you customer belongs for VAT purposes as this will determine whether ot not in this case you charge VAT.
Please see the guidance below:
The place of supply rules for services
Establishment most closely concerned with the supply
Thank you. -
RE:VAT paid on materials for renovation
Hi "D712GB
If you are VAT registered for the purposes of renting out the houseboat then the insurance company would be correct in only paying out the net amount and you would claim the VAT element on your VAT return.
However if you are not VAT registered then the insurance company should be paying you the gross value.
Please see below, section 5.1.1
VAT and particular supplies of insurance
Thank you.
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RE: VAT for dropshipped goods
Hi chemhero123,
If the import of box C is a separate supply and is imported separately to the other boxes then the treatment of the import would be different as the value is under the value of £135.
If this is the case then it would be the reposonsibility of the supplier to register for VAT in the UK and to charge you the VAT on the value of the goods.
However, if they should all be part of one consignment then the import VAT should be charged on the full value of the whole consignment.
Thank you.
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RE:VAT Settlement Methods for Exports from Poland to the UK
Hi Karol S,
Can you confirm if the exports you make to the UK are under a value of £135 and whether they are supplies to businesses in the UK or to members of the public.
This will help me to provide a more informed answer to you.
Thank you,
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RE: VAT and overseas goods sold directly to customers in the UK
Hi Mantas,
The overseas seller in this situation is responsible for charging the VAT to the customer and essentially does not have an option to not charge the VAT.
The overseas seller should be accounting for the VAT and if they are not then we would recommend contacting them to find out why this is not the case.
Please see below
VAT and overseas goods sold directly to customers in the UK
Thank you.